News and Events - Tax


27th Jul 2020News

Tax Avoidance 2021 – The Finance Bill

On 21 July 2020, the Government published draft legislation in anticipation of the next Finance Bill (which will eventually become Finance Act 2021) and a policy paper to accompany the draft. Among the provisions are proposals to assist HMRC in pursuing promoters and enablers of tax avoidance schemes, including the granting of further and wider […]

22nd Jan 2020News

Identifiable “flesh and blood officer” not required to issue self-assessment

Joshua Carey, led by Aparna Nathan QC, was instructed by HM Revenue and Customs in another successful and significant judgment of the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in respect of the Self-Assessment penalty regime. The Commissioners for HM Revenue and Customs -v- Nigel Rogers and Craig Shaw [2019] UKUT 0406 (TC) was an […]